Chapter 7

Management provisions

Summary

This chapter provides that vacant homes tax is under the care and management of Revenue. The chapter makes provision for certain powers that Revenue may exercise. This chapter also provides for the establishment of a vacant homes registrar that will be established and maintained by Revenue.

653BH Care and management

(1) This subsection provides that vacant homes tax is under the care and management of Revenue.

(2) This subsection provides that Part 37 (Administration) will apply to vacant homes tax as it applies to income tax, corporation tax and capital gains tax, subject to the following modifications.

• (a) in sections 849, 861, 863, 864, 866, 872, and 874, a reference to “income tax” shall be construed as a reference to vacant homes tax
• (b) in section 863, a reference to a “year” shall be construed as a reference to a chargeable period
• (c) in sections 851, 852, 856, 860, 861, 862, 864, 867, 868, 869, 870, 873 and 874, a reference to “the Tax Acts” shall be construed as a reference to Part 22B
• (d) in section 870, the reference to the “Income Tax Acts” shall be construed as a reference to Part 22B.

Relevant Date: Finance Act 2024